The Resource The OECD concept of user participation and a more pragmatic way to tax rent seeking
The OECD concept of user participation and a more pragmatic way to tax rent seeking
Resource Information
The item The OECD concept of user participation and a more pragmatic way to tax rent seeking represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item The OECD concept of user participation and a more pragmatic way to tax rent seeking represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- In this article, the author contends that the OECD concept of user participation is ineffective in allocating more taxing rights to market jurisdictions. He considers alternative means outside the field of corporate income tax
- Language
- eng
- Label
- The OECD concept of user participation and a more pragmatic way to tax rent seeking
- Title
- The OECD concept of user participation and a more pragmatic way to tax rent seeking
- Language
- eng
- Summary
- In this article, the author contends that the OECD concept of user participation is ineffective in allocating more taxing rights to market jurisdictions. He considers alternative means outside the field of corporate income tax
- Citation source
- In: Tax notes international. - Falls Church. - Vol. 96 (2019), no. 7 ; p. 611-622
- http://library.link/vocab/creatorName
- Lammers, J.M
- Geographic coverage
- International
- Language note
- English
- http://library.link/vocab/subjectName
-
- user participation
- allocation of taxing rights
- digital economy
- intangibles
- corporate income tax
- DST
- turnover tax
- Label
- The OECD concept of user participation and a more pragmatic way to tax rent seeking
- Label
- The OECD concept of user participation and a more pragmatic way to tax rent seeking
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/The-OECD-concept-of-user-participation-and-a-more/VCECUQkae0E/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/The-OECD-concept-of-user-participation-and-a-more/VCECUQkae0E/">The OECD concept of user participation and a more pragmatic way to tax rent seeking</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/The-OECD-concept-of-user-participation-and-a-more/VCECUQkae0E/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/The-OECD-concept-of-user-participation-and-a-more/VCECUQkae0E/">The OECD concept of user participation and a more pragmatic way to tax rent seeking</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
